Title 30 — State Taxes

40 chapters · 199 sections in this title.

199 sectionsFiltered byTitle 30

30 Del. C. § 101. Definitions.
1.0K chars
§ 101. Definitions. As used in this title: (1) “Board” means the Tax Appeal Board. (2) “Department” means the Department of Finance. (3) “Notice,” “notification” or “receipt,” required to be given or provided for by this title, means a written notice, notification or receipt, con…
30 Del. C. § 102. Limitation upon tax levy; personal property.
0.6K chars
§ 102. Limitation upon tax levy; personal property. (a) No tax shall be levied, assessed or collected by this State upon personal property whether tangible or intangible. (b) Subsection (a) of this section shall not be construed as having any effect upon any: (1) Estate, income o…
30 Del. C. § 103. Bonds of City of Wilmington exempt.
0.2K chars
§ 103. Bonds of City of Wilmington exempt. All bonds of the City of Wilmington are exempt from taxation under any law of this State.Code 1852, §§ 184, 185; 17 Del. Laws, c. 207, § 101; Code 1915, § 1098; Code 1935, § 1258; 30 Del. C. 1953, § 103;
30 Del. C. § 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes.
1.0K chars
§ 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes. (a) The courts of this State shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state or the District of Columbia whi…
30 Del. C. § 105. Sunset repeal of tax preferences [Repealed].
0.1K chars
§ 105. Sunset repeal of tax preferences [Repealed]. Repealed by 68 Del. Laws, c. 201, § 1, effective Feb. 5, 1992.
30 Del. C. § 1401-1409. Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties [Repealed].
0.2K chars
§§ 1401-1409. Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties [Repealed]. Repealed by 71 Del. Laws, c. 130, § 1.
30 Del. C. § 1501. Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1501. Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 18; 77 Del. Laws, c. 85, § 1; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. …
30 Del. C. § 1502. Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1502. Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 19; 77 Del. Laws, c. 85, §§ 2, 3; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective J…
30 Del. C. § 1503. Credit for taxes paid to another state; limitation [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1503. Credit for taxes paid to another state; limitation [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 20; 72 Del. Laws, c. 104, § 6; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;
30 Del. C. § 1504. Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1504. Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 21; 77 Del. Laws, c. 85, § 4; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Ja…
30 Del. C. § 1505. Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1505. Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 22; 75 Del. Laws, c. 198, § 1; 77 Del. Laws, c. 85, § 5; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. La…
30 Del. C. § 1506. Collection and payment of tax out of estate; liability of the personal representative [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1506. Collection and payment of tax out of estate; liability of the personal representative [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 23; 70 Del. Laws, c. 186, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, …
30 Del. C. § 1507. Assessment of tax; special lien for estate taxes [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1507. Assessment of tax; special lien for estate taxes [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 25; 75 Del. Laws, c. 198, § 2; 77 Del. Laws, c. 85, § 6; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81…
30 Del. C. § 1508. Final settlement of executor’s or administrator’s accounts [Repealed].
0.1K chars
§ 1508. Final settlement of executor’s or administrator’s accounts [Repealed]. Repealed by 71 Del. Laws, c. 353, § 24, effective Jan. 1, 1999.
30 Del. C. § 1509 , 1510. Refund of taxes erroneously paid; procedure and administration [Repealed].
0.2K chars
§§ 1509, 1510. Refund of taxes erroneously paid; procedure and administration [Repealed]. Repealed by 68 Del. Laws, c. 187, § 11, effective Aug. 9, 1991.
30 Del. C. § 1701. Definitions.
1.1K chars
§ 1701. Definitions. As used in this chapter: (1) “Death tax” means any tax levied by a state on account of the transfer of or shifting of economic benefits in property at death or in contemplation thereof or intended to take effect in possession or enjoyment at or after death, w…
30 Del. C. § 1702. Election to invoke chapter.
1.2K chars
§ 1702. Election to invoke chapter. Where this State and 1 or more other states each claims that it was the domicile of a decedent at the time of death and where no judicial determination of domicile for death tax purposes has been made in any of such states, any executor or the …
30 Del. C. § 1703. Compromise of death taxes due this State.
1.2K chars
§ 1703. Compromise of death taxes due this State. In any case in which an election is made as provided in § 1702 of this title and not rejected, the Secretary of Finance may enter into a written agreement with the other taxing officials involved and with the executors to accept a…
30 Del. C. § 1704. Arbitration of domicile of decedent.
3.1K chars
§ 1704. Arbitration of domicile of decedent. If it shall appear that an agreement cannot be reached as provided in § 1703 of this title, or if 1 year shall have elapsed from the date of the election, the domicile of the decedent at the time of death solely for death tax purposes …
30 Del. C. § 1705. Penalty and interest for nonpayment of tax.
0.4K chars
§ 1705. Penalty and interest for nonpayment of tax. In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the…
30 Del. C. § 1706. Reciprocal application.
0.2K chars
§ 1706. Reciprocal application. This chapter shall apply only to cases in which each of the states involved has a law substantially similar to this chapter.43 Del. Laws, c. 5, § 6; 30 Del. C. 1953, § 1706;
30 Del. C. § 1901. Definitions.
7.1K chars
§ 1901. Definitions. As used in this chapter: (1) “Administration services” means, in each case with respect to intangible investments (as such term is defined in § 1902(b)(8) of this title): a. Clerical; b. Accounting; c. Bookkeeping; d. Data processing; e. Internal auditing; f.…
30 Del. C. § 1902. Imposition of tax on corporations; exemptions.
4.9K chars
§ 1902. Imposition of tax on corporations; exemptions. (a) Every domestic or foreign corporation that is not exempt under subsection (b) of this section shall annually pay a tax of 8.7 percent on its taxable income, computed in accordance with § 1903 of this title, which shall be…
30 Del. C. § 1903. Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3].
20.5K chars
§ 1903. Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3]. (a) The “entire net income” of a corporation for any income year means the amount of its federal taxable income for such year as computed for purposes of the federal income tax …
30 Del. C. § 1904. Returns.
1.8K chars
§ 1904. Returns. (a) A tentative return, covering estimated income tax liability for the current income year, to be in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance as follows: In the case of a …
30 Del. C. § 1905. Payment of tax.
3.2K chars
§ 1905. Payment of tax. The tax imposed by this chapter shall be payable as follows: (1) Calendar year corporations. — a. Except as provided in paragraph (1)b. of this section, 50% of the estimated tax liability for the current taxable year shall be paid with the tentative return…
30 Del. C. § 1906. Short title.
0.2K chars
§ 1906. Short title. This chapter shall be entitled “Delaware Corporate Income Tax Law of 1958.”30 Del. C. 1953, § 1918; 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 14; 68 Del. Laws, c. 187, §§ 12, 14;
30 Del. C. § 1907. Time of taking effect of tax.
0.2K chars
§ 1907. Time of taking effect of tax. The tax shall be first effective with respect to income earned subsequent to December 31, 1957.30 Del. C. 1953, § 1920; 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 16; 68 Del. Laws, c. 187, §§ 12, 14;
30 Del. C. § 1908. Historic rehabilitation.
0.5K chars
§ 1908. Historic rehabilitation. Any entity taxable under this section is eligible for tax credits in accordance with the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against taxes imposed under this chapter; provided, however, that all …
30 Del. C. § 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations.
5.6K chars
§ 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations. (a) Definitions. — (1) “Director” means the Director of the Division of Revenue or the Secretary of Finance of the State. (2) “Nonresident corporation” means, for purposes of this se…
30 Del. C. § 1910 , 1911. Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed].
0.2K chars
§§ 1910, 1911. Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed]. Repealed by 68 Del. Laws, c. 187, § 12, effective Jan. 1, 1992.
30 Del. C. § 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.
1.6K chars
§ 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records. (a) Any person who wilfully fails, neglects or refuses to make a return or to pay the tax as prescribed in this chapter or who shall refuse to permit the Secretary …
30 Del. C. § 1913-1916. Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed].
0.2K chars
§§ 1913-1916. Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed]. Repealed by 68 Del. Laws, c. 187, § 12, effective Jan. 1, 1992.
30 Del. C. § 1917 , 1918. Short title; time of taking effect of tax [Transferred].
0.1K chars
§§ 1917, 1918. Short title; time of taking effect of tax [Transferred]. Transferred.
30 Del. C. § 20A-100. Declaration of purpose.
0.8K chars
§ 20A-100. Declaration of purpose. The purpose of this chapter shall be to provide Delaware’s employers with an incentive to hire veterans who have served in overseas conflicts since 2001. Upon their return home, these veterans face a difficult job market and have experienced rel…
30 Del. C. § 20A-101. Definitions.
1.4K chars
§ 20A-101. Definitions. For purposes of this chapter: (1) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources.…
30 Del. C. § 20A-102. Credit for wages paid to qualified veterans.
1.1K chars
§ 20A-102. Credit for wages paid to qualified veterans. (a) Subject to the limitations contained in § 20A-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall be…
30 Del. C. § 20A-103. Limitations.
0.3K chars
§ 20A-103. Limitations. Notwithstanding § 20A-102 of this title, no qualified veterans counted for purposes of veterans’ opportunity credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits provided by subchapters II, III, I…
30 Del. C. § 20A-104. Rules and regulations.
0.5K chars
§ 20A-104. Rules and regulations. The Director of Revenue is authorized to promulgate rules and regulations not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for administration and enforcement of this chapter.…
30 Del. C. § 20B-100. Declaration of purpose.
0.4K chars
§ 20B-100. Declaration of purpose. The purpose of this chapter is to provide Delaware’s employers an incentive to hire referrals from vocational rehabilitation. Provision of a hiring incentive is intended to implement public policy established by § 3302 of Title 14, § 5503 of Tit…
30 Del. C. § 20B-101. Definitions.
1.5K chars
§ 20B-101. Definitions. For purposes of this chapter: (1) “Designated state agencies” means the Division of Vocational Rehabilitation and the Division for the Visually Impaired. (2) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United St…
30 Del. C. § 20B-102. . Credit for wages paid to qualified employee.
1.1K chars
§ 20B-102. . Credit for wages paid to qualified employee. (a) Subject to the limitations contained in § 20B-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall …
30 Del. C. § 20B-103. . Limitations.
0.3K chars
§ 20B-103. . Limitations. Notwithstanding § 20B-102 of this title, no vocational rehabilitation referral counted for purposes of the tax credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits by subchapters II, III, IX and…
30 Del. C. § 20B-104. Rules and regulations.
0.5K chars
§ 20B-104. Rules and regulations. The Director of Revenue is authorized to promulgate rules and regulations consistent with this chapter and require such facts and information be reported as the Director deems necessary for administration and enforcement of this chapter. No rule …
30 Del. C. § 20C-100. Declaration of policy.
0.2K chars
§ 20C-100. Declaration of policy. The purpose of this chapter is to create incentives for businesses with locations in Delaware to purchase and place automatic external defibrillators into service in this State. 81 Del. Laws, c. 236, § 1;
30 Del. C. § 20C-101. Tax credit for automatic external defibrillator placed in service.
0.4K chars
§ 20C-101. Tax credit for automatic external defibrillator placed in service. Any business that places an automatic external defibrillator in service at a business location within the State is entitled to a credit equal to $100 per unit for a tax year beginning after December 31,…
30 Del. C. § 20D-101. Definitions.
0.1K chars
§ 20D-101. Definitions.81 Del. Laws, c. 244, § 3; 81 Del. Laws, c. 374, § 53; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;
30 Del. C. § 20D-102. Certification of qualified small businesses.
0.1K chars
§ 20D-102. Certification of qualified small businesses.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;
30 Del. C. § 20D-103. Certification of qualified investors.
0.1K chars
§ 20D-103. Certification of qualified investors.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;
30 Del. C. § 20D-104. Certification of qualified funds.
0.1K chars
§ 20D-104. Certification of qualified funds.81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022;